Hailey, Inc., has sales of $406,300, COGS (Cost of Goods Sold) of $218,900, other costs of $38,600, depreciation expense of $23,800, interest expense of $21,200, and taxes of $34,100.

What is the Operating Cash Flow? Please show work and do not use excel.

A.

$90,900

B.

$96,700

C.

$114,700

D.

$93,500

E.

$102,600